暑假实习期，有些朋友会有这样一个疑问： 大学生实习取得的收入如何缴纳个人所得税呢？ 让我们用一组问答带您了解 企业招收实习大学生如何代扣代缴个人所得税。 欢迎扫描下方二维码关注： 1.我们公司暑假招收了一批 正在接受全日制学历教育的实习大学生 ，请问代扣代缴个人所得税要按劳务报酬还是工 资薪金？ Q A 答： 根据《国家税务总局关于完善调整部分纳税人个人所得税预扣预缴方法的公告》（国家税务总局公告2020年第13号）规 定，正在接受全日制学历教育的学生因实习取得劳务报酬所得的，扣缴义务人预扣预缴个人所得税时，可按照《国家税务总局关于发 布〈个人所得税扣缴申报管理办法（试行）〉的公告》（国家税务总局公告2018年第61号）规定的 累计预扣法计算并预扣预缴税款 。根据《中华人民共和国个人所得税法》及其实施条例有关规定，累计预扣法预扣预缴个人所得税的具体计算公式为： 本期应预扣预缴税额=（累计收入额-累计减除费用）×预扣率-速算扣除数-累计减免税额-累计已预扣预缴税额 其中，累计减除费用按照5000元/月乘以 纳税人在本单位开始实习月份起至本月的实习月份数计算 。 预扣率按下表执行。 | | | 例如：正在接受全日 ...

Group 1 - The article discusses the process of issuing rental invoices in different co-rental situations, emphasizing that each tenant should request an invoice based on their respective rental share when multiple people rent together [4] - In cases of subleasing, the subtenant must request a rental invoice from the sublessor, who in turn must obtain an invoice from the original landlord [4] - It is important to prepare the real estate lease contract and property ownership certificate when applying for rental invoices [4] Group 2 - The article provides links to additional resources related to tax obligations for recent graduates, including health insurance payments and tax declarations for first salaries [6] - It highlights the importance of understanding tax responsibilities and the implications of rental agreements for individuals [6]

Core Viewpoint - The article discusses various tax policies in Shanxi Province, including personal income tax refunds, deed tax reductions, and exemptions from value-added tax for housing transactions, aimed at stimulating the real estate market and providing financial relief to taxpayers [8][17][20]. Tax Refund Policy - From January 1, 2024, to December 31, 2025, taxpayers who sell their own housing and purchase new housing within one year will receive a refund of the personal income tax paid on the sale [8]. - The refund standard states that if the selling price of the current housing equals or exceeds the new purchase amount, the entire personal income tax paid will be refunded [11]. - If the new purchase amount is less than the selling price, the refund will be proportional to the new purchase amount relative to the selling price [12]. Deed Tax Reduction Policy - Starting December 1, 2024, the deed tax rate will be reduced to 1% for individual purchases of housing with an area of 140 square meters or less, and 1.5% for those exceeding this area [17]. - For families, the deed tax rate will be 1% for housing of 140 square meters or less and 2% for larger properties [17]. Value-Added Tax Exemption Policy - Effective December 1, 2024, individuals selling housing purchased for more than two years will be exempt from value-added tax [20]. - This exemption previously applied only to non-ordinary housing in major cities like Beijing, Shanghai, Guangzhou, and Shenzhen, which will no longer be enforced [21]. Loan Interest Deduction Policy - Taxpayers can deduct housing loan interest expenses at a fixed rate of 1,000 yuan per month for a maximum of 240 months, applicable only to the first housing loan [22][23].

Group 1 - The article provides guidance on how to modify incorrect sales information when issuing invoices through the electronic tax bureau [1][3][4] - It outlines the steps for updating the seller's name, unified social credit code/taxpayer identification number, address, and contact information [1][2][3] - The process includes using the electronic tax bureau's interface to automatically retrieve and modify information based on data from the market supervision administration [1][2][4] Group 2 - The article emphasizes the importance of accurate data entry in the electronic tax system to avoid complications during tax reporting [1][2] - It mentions that users can select from existing bank account information for updating the seller's bank details [3][4] - The article also highlights the option for online consultation through the electronic tax bureau for any difficulties encountered during the process [12]

Core Viewpoint - The article discusses the regulations and obligations related to stamp duty in China, emphasizing the importance of compliance and understanding the tax implications for various contracts and transactions [4][12][18]. Summary by Sections Taxpayer Obligations - Taxpayers include units and individuals who establish taxable certificates within China or use taxable certificates established outside China within the country [4]. - For foreign entities or individuals with agents in China, the domestic agent is responsible for withholding and paying the stamp duty [6]. - If there is no agent in China, the foreign taxpayer must self-declare and pay the stamp duty [7]. Tax Rates and Categories - The stamp duty rates are specified in the "Stamp Duty Tax Rate Table" attached to the Stamp Duty Law of the People's Republic of China [12]. - Various contracts are subject to different rates, such as: - Loan contracts: 0.05% of the loan amount [14]. - Sales contracts: 0.3% of the transaction price [14]. - Securities transactions: 0.1% of the transaction amount [14]. Timing of Tax Liability - The tax liability for stamp duty arises on the day the taxpayer establishes the taxable certificate or completes the securities transaction [17]. Common Misunderstandings - Not all contracts require stamp duty; only those listed in the Stamp Duty Tax Rate Table are taxable [18][29]. - Payment of stamp duty does not necessarily require affixing a stamp; it can also be paid through other means as authorized by tax authorities [20]. - Contracts without specified amounts still require stamp duty to be declared based on the actual settlement amount in subsequent periods [22][33]. - Stamp duty is non-refundable even if a transaction is canceled after the contract is signed [23][31]. - Taxpayers must declare stamp duty even if no actual business occurred during the period [24]. Special Cases - Contracts signed by domestic companies abroad but used within China are still subject to stamp duty [26]. - For contracts settled in foreign currencies, the tax basis is determined by converting the amount to RMB at the exchange rate on the date of the certificate [26].

Core Viewpoint - The article discusses the tax implications for companies receiving compensation from logistics companies for lost goods, clarifying that such compensation does not require the issuance of a VAT invoice as it is not considered a taxable item [2][3]. Tax Implications of Compensation - When a logistics company compensates a client for lost goods, the client is not required to issue a VAT invoice because the compensation does not fall under taxable activities [3]. - The compensation received is not classified as "additional costs" that would necessitate a VAT invoice, as it does not arise from a taxable transaction [6]. Policy References - The article cites the "Invoice Management Measures of the People's Republic of China," which stipulates that invoices should be issued for sales of goods or services, but exceptions apply in certain circumstances [4]. - It also references the "Interim Regulations on Value-Added Tax," which defines "additional costs" and clarifies that compensation paid by logistics companies does not qualify for VAT invoicing [7]. Tax Deduction Considerations - According to the "Corporate Income Tax Law of the People's Republic of China," companies can deduct reasonable expenses related to income generation, including losses and other expenditures [10]. - For logistics companies that do not have a VAT invoice, they can use other external documents as proof for tax deductions [10].

Core Viewpoint - The article discusses the credit repair process for companies that have undergone bankruptcy reorganization, detailing the applicable standards and required documentation for credit restoration under the new tax credit management regulations effective from July 1, 2025 [2]. Group 1: Eligibility and Application Process - Companies that have entered bankruptcy reorganization or settlement procedures can apply for credit repair if they have legally paid taxes, interest, late fees, and fines, and corrected related tax credit violations [2]. - To apply for credit repair under the bankruptcy reorganization standards, companies must provide the court-approved reorganization plan or the recognized settlement agreement [2]. Group 2: Repair Standards and Conditions - For 21 types of credit violations related to tax declaration and payment, if the company meets the repair conditions, the deduction indicators for credit repair will be treated as corrected within three days [2]. - For serious violations that directly result in a D-level credit rating, companies can apply for credit repair without the condition of having no new tax credit violations for a continuous period prior to the application [2]. Group 3: Repair Scope and Scoring - The article outlines specific scoring values for various repair scenarios, indicating that companies can earn points for correcting violations within specified time frames, such as three days or up to 90 days [3]. - The scoring system includes various categories of violations, with specific point values assigned based on the severity and timing of the correction [3].

Core Viewpoint - The article discusses the tax policies and benefits available for self-employed veterans in China, particularly focusing on the procedures for obtaining tax reductions and the necessary documentation required for eligibility [11][16][17]. Group 1: Tax Benefits for Self-Employed Veterans - The maximum allowable tax reduction for self-employed veterans is set at 24,000 yuan per year, with a potential increase of up to 20% based on local regulations [11]. - Self-employed veterans must declare their veteran status when filing taxes to enjoy the benefits, and they need to retain specific documentation for verification [13][14]. Group 2: Documentation Requirements - Required documents for self-employed veterans include various military discharge certificates, such as the "People's Liberation Army Discharge Certificate" and similar documents from the Armed Police [14]. - If a veteran operates multiple businesses, they must select one as the primary entity to benefit from the tax policies, and changes to this selection are restricted under certain conditions [15]. Group 3: Related Policies - The article references several official announcements and policies aimed at supporting self-employed veterans, including recent guidelines from the Ministry of Finance and the State Taxation Administration [16][17].

Group 1 - The article discusses the tax withholding process for new employees, particularly focusing on recent graduates and their first salary [2][4] - It highlights that new employees, like recent graduates, may not need to prepay individual income tax if their taxable income is negative after deductions [2][4] - The article also addresses the eligibility criteria for new hires, including those who have not received any salary before joining the new company [4] Group 2 - The article explains that companies hiring unemployed individuals can enjoy VAT reduction benefits if certain conditions are met, such as signing a labor contract for over a year and paying social insurance [4] - It specifies that eligible companies can deduct a fixed amount of taxes for each qualified employee, with a standard deduction of 6,000 yuan per person per year, which can be increased by up to 30% [4] - The article mentions that training expenses for new employees can be deducted from corporate income tax if they do not exceed 8% of the total salary expenses [4]

Core Viewpoint - The article provides a detailed guide on how to manage tax-related professional service agreements through the electronic tax bureau platform, emphasizing the steps for service record adjustments and submissions [1][2][3][4][5][6][7][8][9][10]. Group 1: Tax Service Management Process - Users must log in to the electronic tax bureau as a business entity to access tax services [1]. - After logging in, users navigate to the "Tax-related Professional Services" section to manage service institutions [2]. - In the service institution management interface, users can edit existing service records or add new service items [3][4][7][8]. - New service items can include various tax-related services, such as invoice management, with specific permissions assigned [8]. - Once changes are made, users must submit the service records for approval, which triggers a confirmation task for the client [9][10]. Group 2: Tax Policy Information - Local governments can reduce certain taxes for small-scale VAT taxpayers by up to 50%, depending on local conditions [15]. - Tax exemptions apply to monthly sales or revenue not exceeding 100,000 yuan, or quarterly sales not exceeding 300,000 yuan, for specific educational fees and funds [15]. - The article outlines the VAT policies for express delivery services, specifying that income from these services is subject to VAT under the "delivery service" category [18].